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RICHARDS v. COMMISSIONER

Docket No. 112321.

2 T.C.M. 1005 (1943)

Emerson Richards v. Commissioner.

United States Tax Court.

Entered November 22, 1943.

Attorney(s) appearing for the Case

Emerson Richards, Schwehm Bldg., Atlantic City, N. J., pro se. John W. Edwards, Esq., for the respondent.

Memorandum Opinion

HILL, Judge:

This proceeding involves an income tax deficiency for the calendar year 1940 in the amount of $783.41. Two adjustments give rise to respondent's determination, namely, an addition to income of an unreported legal fee of $2,740.06, and a disallowance of a claimed $3,800 loss. Respondent now concedes that petitioner's unreported legal fee is but $2,356.06, as acknowledged by petitioner...

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